Offering To Take My Best Friend's Virginity

So I live with my best friend. He's a guy. I recently went through a break up and the guy cheated on me. I haven't had sex since. My best friend is almost 25 and a virgin. He's never even had a girlfriend. I was thinking for his 25th birthday I could offer to take his virginity. I asked my friend what she thought about it and she said if I do that I will ve a dumb bitcg because 1. Shes sure that will offend him 2. I'll make things awkward between us 3. Our friendship will never be the same. To be clear I have no feelings for him. Just horny and want to do him a favor. What do you guys think